Corrective Action Plans

Finding 3576 (2022-003)

Significant Deficiency 2022

Purdue Polytechnic High School of Indianapolis

IN

Allowable Costs / Cost Principles § 200.430

Criteria - 2 CFR 200.430(i) requires the auditee to establish and maintain effective internal control over the allocation of personnel expenses whereby charges to Federal awards for personnel-related expenditures are supported by official records of the distribution of the employee's salary or wages...

Criteria - 2 CFR 200.430(i) requires the auditee to establish and maintain effective internal control over the allocation of personnel expenses whereby charges to Federal awards for personnel-related expenditures are supported by official records of the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: The non-federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal award based on budget estimates. All necessary adjustments must be made such that the final amount charged to the Federal award is accurate. Condition – Personnel costs allocated to the award did not agree to time and effort reports maintained for those employees charged to the award. Cause – PPHS does not have a process whereby time and effort reports are reconciled to payroll allocated to federal awards. Effect – Time and effort reports documented that 100% of employee time should have been allocated to the award. However, some employees wages were only partially allocated to the award. Corrective Action Plan – PPHS had significant turnover in finance personnel during the 22-23 school year. For FY23, we contracted with accounting consultants to assist with financial management and reporting and with improving processes and procedures, including reconciling personnel costs with grant claims. We will continue to improve our process for reconciling personnel costs allocated to federal awards with time and effort reports. Contact Person(s) Responsible for CAP – Todd Burleson, Financial Controller. Anticipated completion date – Processes were improved in FY23 through assistance from accounting consultants. Policies and procedures updates will be implemented in FY24.

View Audit 5570

Finding 3549 (2022-002)

Significant Deficiency 2022

YWCA of Eastern Union County, Inc.

NJ

Allowable Costs / Cost Principles Cash Management Reporting

The YWCA will separate the duties of the key functions by adding additional employees, training existing employes and utilizing non-financial personnel where applicable.

View Audit 5561

Finding 3488 (2022-002)

Significant Deficiency 2022

Mental Health America of Wisconsin, Inc.

WI

Allowable Costs / Cost Principles Special Tests & Provisions § 200.403

• Condition: A prepayment for a 2023 training conference was recorded as an expense and reimbursed from a grant in the federal program. • Response This expense was recorded incorrectly and subsequently reimbursed due to miscommunication. • Planned Corrective Action: MHA will have staff attend additi...

• Condition: A prepayment for a 2023 training conference was recorded as an expense and reimbursed from a grant in the federal program. • Response This expense was recorded incorrectly and subsequently reimbursed due to miscommunication. • Planned Corrective Action: MHA will have staff attend additional training.

View Audit 5476

Finding 3485 (2022-002)

Significant Deficiency 2022

Washington Association for Community Health

WA

Allowable Costs / Cost Principles Cash Management Reporting

Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Explanation or disagreement with audit finding: There is no disagreement with the audit finding from responsible officials that two out of ...

Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Explanation or disagreement with audit finding: There is no disagreement with the audit finding from responsible officials that two out of forty wage rate authorization forms requested were not located. Other documentation was submitted that supported the wage rates, including results of a salary survey performed by an HR consulting company. Actions taken in response to finding: In response to the finding, the Association generated detailed pay rate change history reports from the payroll system for these two employees and took a random sample of pay history for three other employees. Nothing unusual was identifiable. The Association will ensure source documentation is maintained for all federal award cost reimbursements by taking the following actions: • At least two Association leadership staff members will review all payroll changes and save documentation in secure, electronic personnel files and payroll processing files. • An improved human resources information and payroll system with more robust time tracking, reporting and document storage features is being implemented. • Detailed requirements for payroll changes will be added to revised finance and human resources policies and procedures (currently under revision). Name(s) or the contact person(s) responsible for correction action: Laura Dale, Director of Finance Bob Marsalli, CEO Planned completion date for corrective action plan: January, 2024

View Audit 5456

Finding 3392 (2022-012)

Significant Deficiency 2022

City of Philadelphia

PA

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332

Assistance Listing 93.558 Temporary Assistance for Needy Families Assistance Listing 93.658 Foster Care – Title IV-E Act 148 Pennsylvania Department of Human Services ...

Assistance Listing 93.558 Temporary Assistance for Needy Families Assistance Listing 93.658 Foster Care – Title IV-E Act 148 Pennsylvania Department of Human Services Views of the Responsible Officials and Corrective Action Plan: Effective 10/13/23, DHS has been preparing FY24 funding allocation letters that will be sent to provider agencies immediately. Going forward, the funding allocation letters will go out at the beginning of the contract fiscal year. Contact Person: Landuleni Shipanga, Controller, Department of Human Services, 215-683-6366.

View Audit 5296

Finding 3291 (2022-005)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Allowable Costs / Cost Principles Reporting § 200.301

Views of Responsible Officials: Mary's Center is currently formalizing the existing checklist of all Programmatic Reports required for each of our Federal Grants. This checklist is being reviewed and updated by our Director of Grants. In addition, there is now a bi-weekly meeting in place between th...

Views of Responsible Officials: Mary's Center is currently formalizing the existing checklist of all Programmatic Reports required for each of our Federal Grants. This checklist is being reviewed and updated by our Director of Grants. In addition, there is now a bi-weekly meeting in place between the Programmatic and Finance teams to address any changes or updates to grants. Lastly, a Grants liaison was recently employed at Mary's Center. This person will act as the conduit between our Programmatic and Finance teams and help maintain this checklist on a going forward basis.

View Audit 5266

Finding 3225 (2022-008)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303 § 200.414

Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being reques...

Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being requested, the Program Manager alerts the Senior Grant Accountant assigned to the grant and provides supporting documentation from the Grant funder of an addendum to the existing Grant agreement. If for any reason the Finance team is using an upward or downward adjustment to the provisional indirect rate or what was agreed upon in the Grant agreement the EVP Finance and Director of Grants must approve this change and notify the EVPs of Health and Programs and Development prior to implementing this change. All changes are documented. In addition, to ensure the rate in the agreement is the same rate being used when invoicing Grant funders, the Finance team conducts a thorough reconciliation process during the year.

View Audit 5266

Finding 3143 (2022-001)

Significant Deficiency 2022

Aids Outreach Center

TX

Allowable Costs / Cost Principles Cash Management Reporting

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls over the grant RFR process to avoid the risk of noncompliance related to proper recordkeeping for reporting documentation.

View Audit 5138

Finding 3141 (2022-002)

Material Weakness 2022

Pike County

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.308 § 200.309 § 200.403

The County plan has been implemented.

View Audit 5115

Finding 3083 (2022-005)

Material Weakness 2022

City of West Haven, Ct

CT

Allowable Costs / Cost Principles Subrecipient Monitoring

Compliance Finding Funds were embezzled from the City using fictitious vendors established by the City employees who were managing the Coronavirus Relief Fund (CRF) program. The invoices for the fictitious vendors were charged to a line item designated for the CRF program. The grant reporting to th...

Compliance Finding Funds were embezzled from the City using fictitious vendors established by the City employees who were managing the Coronavirus Relief Fund (CRF) program. The invoices for the fictitious vendors were charged to a line item designated for the CRF program. The grant reporting to the State for the CRF program was performed by the Finance Director and not by the Grant Coordinator Department. The original reporting of the specific disbursements for the program included the invoices for the fictitious vendors. The reporting was subsequently revised to remove the fraudulent invoices. Beginning in Fiscal 2023, several policies and procedures were implemented over Grants and all other spending to reduce the risk of embezzlement. These policies include the Vendor Approval process including segregation of duties, the Debarment Check process (federal grant specific), and Finance Director and Treasurer invoice review prior to check printing. All elements were fully implemented in Fiscal 2024.

View Audit 5029

Finding 3032 (2022-004)

Significant Deficiency 2022

Lodge Grass School District No. 27 & 2

MT

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-004 – Internal Control Over Disbursements (Allowable Costs/Activities) Condition: During our testing of internal controls over nonpayroll disbursements we reviewed 20 transactions, noting there was no supporting documentation for 2 transactions. No additional documentation was present ...

Finding 2022-004 – Internal Control Over Disbursements (Allowable Costs/Activities) Condition: During our testing of internal controls over nonpayroll disbursements we reviewed 20 transactions, noting there was no supporting documentation for 2 transactions. No additional documentation was present to show that approval was obtained through other means, such as by email, verbally or follow-up signature approval from the program director. The sampling was not a statistically valid sample. Recommendation: We recommend that the School District strengthens internal control policies and procedures over disbursements and employees indicate their review and approval for all transactions to ensure they are properly authorized. We further recommend no disbursement be processed without all necessary supporting documentation being obtained. Views of Responsible Officials: The District concurs with the recommendation. The Superintendent is working with finance staff on the review process so as to provide documentation for each expenditure incurred by the District. The review is completed by the Business Manage then submitted to the Supt and Board of Trustees on a periodic basis.

View Audit 4984

Finding 3019 (2022-001)

Significant Deficiency 2022

Monroe County Board of Education

GA

School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assis...

FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199; 225GA324N1199 Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the monthly Claims for Reimbursement process. Corrective Action Plans: The School District has returned to collection Free and Reduce applications and recording the student meals accordingly. Estimated Completion Date: July 1, 2022 Contact Person: Chris Johnson, CGFM, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 4890

Finding 3010 (2022-032)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Findinq No.:2022-032 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Currently in Fiscal Year 2023, DPHSS and DOA have reviewed the CMS 64 reports prior to the subm...

Findinq No.:2022-032 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Currently in Fiscal Year 2023, DPHSS and DOA have reviewed the CMS 64 reports prior to the submission to the grantor.

View Audit 4883

Finding 3000 (2022-028)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Findinq No.:2022-028 Allowable Costs/Cost Principles Responding Agency Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The agency provided how the calculations were established by each prior...

Findinq No.:2022-028 Allowable Costs/Cost Principles Responding Agency Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The agency provided how the calculations were established by each priority to determine the amount that is allowed not to exceed $400k.

View Audit 4883 Questioned Costs: $1

Finding 2989 (2022-021)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Findinq No.: 2022-021 Activities Allowed and Unallowed Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) To maintain effective isolation of infected person(s), these two facilities are the only facilities that could offer the required distanc...

Findinq No.: 2022-021 Activities Allowed and Unallowed Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) To maintain effective isolation of infected person(s), these two facilities are the only facilities that could offer the required distance needed. lt was not practical to only reserve a portion of the facility as it is unknown as to how many passengers would be arriving. Therefore, a reservation of portions of the hotel was needed for the uncertainty and to maintain separation from personnel not designated for direct quarantine duties. This was done to maintain an effective distance to avoid the spread of the virus, in turn, this action helped reduce the number of fatalities from over 3,000 to about 470.

View Audit 4883 Questioned Costs: $1

Finding 2977 (2022-012)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Findinq No.:2022-012 Period of Performance Responding Agency: Department of Public Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The extension was granted by the Department of lnterior.

View Audit 4883

Finding 2935 (2022-006)

Significant Deficiency 2022

Muhlenberg County Fiscal Court

KY

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 202...

The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 2022. This request was presented on the county’s Schedule of Federal Financial Assistance and presented to the auditor. Because the request included some projected payroll amounts rather than actual payroll amounts, the auditor stated these projections were not allowable. The County Treasurer then reworked the schedule to include only expenses (payroll) paid through the date of transfer which the auditor said was in compliance. The questioned payroll costs disallowed can be substantiated and are immaterial. The finding regarding the Deputy Judge Executive salary of $4,967 being ineligible because paid by another grant is incorrect.

View Audit 4792 Questioned Costs: $1

Finding 2919 (2022-005)

Material Weakness 2022

Community Research, Resource, Information, and Service for Seniors

IL

Allowable Costs / Cost Principles

As part of the transition to Carle, Accounts Payable has been centralized at the Carle corporate office. Expenses are documented and approved by department leadership, CRIS Director, and at the approval amounts per Carie's policy #AD 303 (Operating Expense Approval Policy) before being submitted for...

As part of the transition to Carle, Accounts Payable has been centralized at the Carle corporate office. Expenses are documented and approved by department leadership, CRIS Director, and at the approval amounts per Carie's policy #AD 303 (Operating Expense Approval Policy) before being submitted for payment. Once processed and paid, every expenditure is not only recorded within the general ledger, but the invoice or other supporting documentation is scanned and indexed into OnBase, a cloudbased document management system providing documentation and audit integrity.

View Audit 4780

Finding 2750 (2022-004)

Material Weakness 2022

Launch Alaska

AK

Questioned Costs Allowable Costs / Cost Principles § 200.403

Finding 2022-004 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Tracy Bye, CFO Response: Launch Alaska takes exception to the auditors’ findings. Launch Alaska codes expenses in accordance with the Launch Alaska Policy and ...

Finding 2022-004 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Tracy Bye, CFO Response: Launch Alaska takes exception to the auditors’ findings. Launch Alaska codes expenses in accordance with the Launch Alaska Policy and Procedures for Uniform Guidance, GAGAS and FAR Part 31. Only those supported expenses that are allowable and allocable to Federal grants are charged to grant GL accounts. FY22 has examples of costs being segregated and posted to appropriate accounts based upon these cost principles. The CFO has over 30 years of GAGAS and FAR Part 31 experience and has final authority over which costs are coded for Federal reimbursement. Records for the transactions reside within QBO and the former CPAs JE files. All transactions for the covered period were reviewed by the CEO and CPA prior to entry into QBO. The CFO reviewed the postings monthly and requested changes to the GL coding when required. These changes were recorded by the CPA via AJE. We agree that the CPA did not post corrections in a timely manner in most cases. The Business Manager and new CPA review the expense entries weekly and at the close of each monthly period. The CEO/CFO have final authority on GL coding and are required to approve each expense entry prior to payment to ensure that the Policy and Procedures for Uniform Guidance is adhered to. This process takes place in both Ramp and QBO. Proposed Completion Date: Launch Alaska updated its Policy and Procedures for Uniform Guidance in early FY22 and is completing a second review at this time to incorporate the system and internal process changes discussed above. A final draft of the changes is expected to be reviewed for adoption by the Launch Alaska Finance Committee Board members in November 2023.

View Audit 4754 Questioned Costs: $1

Finding 2723 (2022-005)

Material Weakness 2022

City of Weed

CA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.302

2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accura...

2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accuracy. At the time of the reimbursement request, the grant activity will be reconciled to the general ledger to eliminate either missed expenses or duplicate requests. Anticipated Completion Date: This is currently being implemented as of October 2023.

View Audit 4666 Questioned Costs: $1

Finding 2694 (2022-002)

Significant Deficiency 2022

Connecticut Zoological Society, Inc.

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

The Society will develop and document a procument policy that complies with federal procurement standards.

View Audit 4568

Finding 2658 (2022-002)

Significant Deficiency 2022

Ruby's Place

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

The Organization will implement a corrective action plan to make sure there are proper internal controls with regards to expenditures. The policy will be updated with guidelines for the approval process. Program managers will be responsible for managing and approving expenditure for programs. Automa...

The Organization will implement a corrective action plan to make sure there are proper internal controls with regards to expenditures. The policy will be updated with guidelines for the approval process. Program managers will be responsible for managing and approving expenditure for programs. Automated bill pay systems like Bill.com have been implemented for documenting the approvals of expenditures. Expected completion and implementation of the purchasing policy: December 2023.

View Audit 4480

Finding 2653 (2022-002)

Significant Deficiency 2022

Community Health Councils, Inc. Dba Rising Communities

CA

Allowable Costs / Cost Principles § 200.430

Finding 2022-002 - Significant Deficiency in Internal Control over Compliance: While allocations and allocation methodologies were reviewed by executive and senior management of Rising Communities, these reviews were not adequately documented. Rising Communities has / will take steps to address this...

Finding 2022-002 - Significant Deficiency in Internal Control over Compliance: While allocations and allocation methodologies were reviewed by executive and senior management of Rising Communities, these reviews were not adequately documented. Rising Communities has / will take steps to address this f inding. First, Rising Communities’ new f inancial system requires that all journal entries, including journal entries for the recording and allocation of payroll, be approved by a manager. This control has been in place since the beginning of the third quarter of 2022. Second, Rising Communities will implement a process where the appropriate member of the executive management team reviews allocation methodologies and specif ic allocation percentages for staf f . When a change to either the methodology or percentages needs to be made, the appropriate executive management team member will approve before implementation. Third, Rising Communities will utilize systems to back test allocation methodologies and allocation percentages. Rising Communities has implemented a time tracking as of January 2023, and will contract with a new payroll provider, Paylocity, in January 2024 to further ref ine their allocation practices. Rising Communities also utilizes a project management system which executive management reviews on a continual basis, providing them with qualitative information on where Rising Communities resources are being allocated. Finally, Rising Communities with its new financial system, is continually implementing new and more efficient ways of supporting program managers allowing them to have signif icantly greater insight into the spending on their respective programs. Contact Person Responsible for Corrective Action: Michelle Burton, CEO Anticipated Completion Date: November 2023

View Audit 4479

Finding 2578 (2022-005)

Significant Deficiency 2022

The Salvation Army Golden State Division

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

REFERENCE # 2022-005 PERIOD OF PERFORMANCE – SIGNIFICANT DEFICIENCY- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Compliance Supplement Requirement: A non-federal entity may charge only allowable costs incurred du...

REFERENCE # 2022-005 PERIOD OF PERFORMANCE – SIGNIFICANT DEFICIENCY- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Compliance Supplement Requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods. Condition/Context: Division receive Emergency Food and Shelter National Board Program funds from the U.S. Department Homeland security/FEMA and various pass-through entities. The Division’s pass-through Contract requires period of performance and also requires funds must be expended by certain date. Of the Sixty (60) files selected for testing We noted that the Division: • For 4 samples, we noted that Division program expenses were recorded prior to Contract starting date. Questioned Costs: Cannot be determined Recommendation: We recommend Division charge only allowable costs incurred during the approved budget period of a pass-through award’s period of performance and any costs incurred before the pass-through entity made the federal award that were authorized by the pass-through entity. Corrective Action Plan: The Division will charge only allowable costs incurred during the approved budget period of a pass-through award’s period of performance and any costs incurred before the pass-through entity made the federal award that were authorized by the pass-through entity. Step 1 Action Date: Ongoing Final Implementation Date: 12/31/2023 Name and Phone # Of Person Responsible for Implementation: Jeanne Stromberg, Major, Divisional Finance Secretary (916) 563-3710

View Audit 4368 Questioned Costs: $1

Finding 2559 (2022-002)

Significant Deficiency 2022

Boys & Girls Clubs of Tucson, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303

Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Denise Watters, CEO Anticipated Completion Date: December 2023 Planned Corrective Action: The Club will take immediate steps to bolster its internal con...

Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Denise Watters, CEO Anticipated Completion Date: December 2023 Planned Corrective Action: The Club will take immediate steps to bolster its internal controls over payroll and non-payroll expenditures. Specifically, we will ensure the maintenance of proper documentation by obtaining and maintaining approved wage agreements for all employees paid from Federal awards. In addition, we will focus on retaining necessary purchase approvals and third-party invoices for non-payroll expenditures charged to the grant. This will guarantee the accuracy and allowability of costs charged to the program. Responsible officials will oversee the plan's implementation, and we will diligently uphold records to demonstrate our commitment to compliance with Federal award requirements. This corrective action plan is crucial to rectifying these issues and ensuring that our internal controls are effective and that we are in compliance with Federal statutes, regulations, and award terms and conditions.

View Audit 4363 Questioned Costs: $1

Corrective Action Plans

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